Natural justice in GST demand proceedings requires effective service of notice when registration is suspended and portal notice is insufficient.

Where a taxpayer's GST registration had already been suspended and no business was being carried on, notice uploaded only on the GST portal was not treated as effective service because there was no obligation to keep checking the portal. The demand order under the Uttar Pradesh GST Act was passed without proper service, so the requirement of fair hearing was not met. The order was quashed for breach of natural justice, while the department was left free to issue a valid notice and proceed in accordance with law.

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Issues: Whether the impugned order passed under Section 73 of the Uttar Pradesh Goods and Services Tax Act, 2017 was liable to be quashed for violation of natural justice where the petitioner's registration had been suspended and notice was uploaded on the GST portal.

Analysis: The petitioner's registration had already been suspended and no business was being carried on thereafter, so there was no obligation to keep checking the GST portal. In such a situation, service of notice was required to be effected through an alternative and effective mode. Since the demand order was passed without proper service, the requirement of fair hearing was not satisfied.

Conclusion: The impugned order was quashed and set aside for breach of the principles of natural justice, and the department was left free to issue a proper notice and proceed in accordance with law.

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